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An entity managing rights for a motorcycle championship requested a ruling on the location of three services: leasing space for stands, special ticket sales, and personalisation services. The DGT ruled that the location depends on whether the services are classified as real estate, access to sporting events, or advertising services.
This ruling clarifies the VAT place of supply rules for multifaceted event services, ensuring that each component is taxed according to its specific legal classification rather than the event as a whole.
The tax team reviews your specific situation.
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